Detailed Answer

Disclaimer: This is general information only and is not legal advice. I am not a lawyer. For help with your specific situation, consult a licensed Tennessee attorney.

Overview — who may be entitled to surplus funds

When a county conducts a tax foreclosure or trustee’s sale to collect unpaid property taxes, the sale may bring in more money than the taxes, interest, penalties, and sale costs. Tennessee law provides that any excess (the “surplus”) generally belongs to the former property owner or other persons with a prior legal interest (for example, heirs, mortgage holders, lienholders). The precise procedures are set by state law and by local county practice. For general statutory authority about property tax sales, see Title 67, Chapter 5 of the Tennessee Code: https://www.capitol.tn.gov/. The Tennessee Department of Revenue explains property tax matters here: https://www.tn.gov/revenue/taxes/property-tax.html.

How to confirm whether a surplus exists

Find the sale record. Contact the county trustee’s office (or county clerk or register of deeds) where the property sits and request the sale record and final settlement for the tax sale. Counties post trustee’s sale results and sale documents publicly.
Compare sale price to the total amount owed. The trustee’s paperwork will list the amount collected, the taxes and fees paid, and any remaining balance. If the sale price exceeded the total due, a surplus likely exists.
Ask the county official. County trustees or clerks will tell you whether surplus funds were produced and where they are being held.

Step‑by‑step: how to claim surplus funds in Tennessee

Gather proof of your right to the money.
- If your mother is alive and she is the former owner: original government ID for her, most recent deed showing her ownership before the sale, proof of address, and a signed authorization if you will act for her.
- If your mother is deceased: the county will usually require a death certificate and proof that you are the legally authorized representative (executor, administrator, or heir). That proof can be letters testamentary, letters of administration, or—in limited cases where the estate qualifies—an affidavit under Tennessee small‑estate procedures. A probate court or estate attorney can explain what is required in your county.
- If you have power of attorney: a current, valid power of attorney document that specifically authorizes you to handle the matter (some counties will not accept a POA for post‑sale claims if the principal is incapacitated; check local practice).
Contact the county trustee or clerk where the sale occurred. Ask for the procedure and any claim form. Counties vary: some require a written claim with attachments; others process claims through the register or a court filing.
Complete the claim and attach required documents. Typical items include proof of identity, proof of ownership (deed) or proof of representative authority, a certified death certificate (if applicable), and a notarized claim form or affidavit.
If the surplus is not released administratively, file a petition in the appropriate court. If the county declines the claim or if multiple parties claim the funds, you may need to ask the court (often the chancery or circuit court in Tennessee) to order distribution. You can file a civil petition asking the court to recognize your right to the surplus and direct the county to pay you.
Collect the funds. When the county or court approves the claim, the county will typically issue a check payable to the person or estate entitled to the surplus.

Special notes if your mother is deceased

If the house was in her name at the time of the sale, the surplus is an asset of her estate. The estate’s personal representative is usually the person who must claim the funds.
If there was no probate opened yet, you may need to open a probate case or use Tennessee’s small estate affidavit procedure (if eligible) to qualify to collect the surplus.
Even if heirs share the surplus, the county or court will direct distribution based on probate law or an agreement among heirs documented and approved by the court.

What to do if the claim is disputed or denied

Ask the county for the reason in writing. The county must have a lawful basis to deny payment.
If the county says someone else has a prior legal claim (for example, a recorded mortgage or lien), that party may be entitled to the surplus ahead of an owner. Review chain‑of‑title and lien priority documents.
If disagreement remains, you will likely need to file a declaratory or interpleader action in Tennessee chancery or circuit court asking the court to determine who is entitled to the funds.

Timing and practical considerations

Act quickly. Counties may have administrative deadlines, and third parties (lienholders, purchasers) may assert claims. Recordkeeping and deadlines vary by county. If the former owner is deceased, probate deadlines or estate administration timelines affect who may legally claim the funds.

When to hire an attorney

If the claim is straightforward and the county releases the funds on an administrative claim, you may not need a lawyer. Hire a local Tennessee attorney if:

The county refuses to release the funds.
Multiple claimants assert competing rights.
You need help with probate paperwork (letters testamentary/administration) or small estate procedures.
The legal issues are complex (title disputes, liens, or unclear chain of title).

Key resources

Tennessee Department of Revenue — Property Tax information: https://www.tn.gov/revenue/taxes/property-tax.html
Tennessee Code (general legislative site) for Title 67 — Taxes: https://www.capitol.tn.gov/ (search for Title 67, Chapter 5 for statutory provisions on tax sales)
Your county trustee or county clerk/register of deeds website — contact information and local forms

Helpful Hints

Start at the county trustee’s office. They keep the sale accounting and often handle routine surplus claims.
Bring originals and certified copies. Counties commonly require certified death certificates, original letters of appointment, and notarized forms.
Get a certified copy of the deed history. A clear chain of title makes claims easier to prove.
If your mother signed a power of attorney, confirm that it covers post‑sale claims and that the county accepts POAs for this purpose.
Keep detailed records of all calls, emails, and documents you submit to the county.
If you expect legal conflict (multiple heirs, mortgage holders, or uncertain title), consult a Tennessee attorney early to avoid missed deadlines and extra expense.
Be prepared for variations by county. Procedures and forms are not uniform across Tennessee.

If you want, provide the county where the property is located and whether your mother is alive or deceased, and I can list the likely county office to contact and the typical documents you will need for that county.